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A company want to find out if there is a linear relationship

/in /by

A company want to find out if there is a linear relationship between
indirect labor expense (ILE), in dollars, and direct labor hours (DLH). Data for direct labor hours and indirect labor expense for 25 months are given. Please see attached Excel for data. Based on your results, If direct labor hours (DLH) increases by one hour, the indirect labor expense (ILE), on average, increases by approximately how much? Place your answer, rounded to 2 decimal places, in the blank. Do not use any stray punctuation marks or a dollar sign. For example, 34.56 would be a legitimate entry.

DLH(X)
20
25
22
23
20
19
24
28
26
29
27
22
26
25
28
32
33
35
34
30
36
37
37
31
20

ILE(Y)
361
355
376
384
374
311
427.2
387.5
450.8
475.2
462.6
333.3
389.9
445
511
501.1
544.9
423.8
574.1
535.4
444.7
578.4
399.6
355
313

 
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